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European Union – Value Added Tax. The Court of Justice of the European Union granted the application by the European Commission for a declaration that, by applying a reduced rate of VAT on the supply of digital books (or electronic books), France had failed to fulfil its obligations under arts 96 and 98 of Council Directive (EC) 2006/112 (on the common system of value added tax), as amended, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) 282/2011 (laying down implementing measures for Directive (EC) 2006/112).
European Union – Value Added Tax. The Court of Justice of the European Union granted the application by the European Commission for a declaration that, by applying a reduced rate of VAT on the supply of digital books (or electronic books), France had failed to fulfil its obligations under arts 96 and 98 of Council Directive (EC) 2006/112 (on the common system of value added tax), as amended, read in conjunction with Annexes II and III to that directive and Council Implementing Regulation (EU) 282/2011 (laying down implementing measures for Directive (EC) 2006/112).
Update from the Chair of the Bar
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Born from a grievance, their research project grew into a book and is now challenging the status quo. Emma Price and Emma-Louise Fenelon reveal the key findings – and the critical next steps
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts